- Latest available (Revised)
- Point in Time (06/04/2018)
- Original (As made)
Point in time view as at 06/04/2018.
There are currently no known outstanding effects for the The Income Tax (Pay As You Earn) Regulations 2003, Section 11.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
11.—(1) For the purposes of these Regulations—
(a)pension payers are treated as employers;
(b)pensioners are treated as employees; and
(c)a pensioner’s “employment” with a pension payer starts when the pension starts and ends when the pension ends.
(2) The following regulations do not apply to pension payers or pensioners in their capacity as such—
regulation 25 | cumulative basis: subsidiary PAYE income of employee paid weekly or at greater intervals |
F1. . . | F1. . . |
F1. . . | F1. . . |
regulation 38 | death of employee (other than pensioner) |
Chapter 2 of Part 3 | new employees (other than pensioners): Forms P45 and P46 |
regulation 63 | repayment during unpaid leave |
regulation 64 | trade disputes |
regulation 65 | repayment if no longer employed |
regulation 71 | modification of [F2regulations 67G and 68] in case of trade dispute |
regulation 75 | additional return in case of trade dispute |
regulations 85 to 89 | employers: annual return of other earnings |
regulation 90 | quarterly return if car becomes available or unavailable |
regulation 91 | termination awards: information to be provided |
regulation 92 | termination awards: return if award changes |
regulation 93 | termination awards: return if more than one employer |
regulation 94 | employers: information to employees of other earnings |
regulation 95 | third parties: information to employees of other earnings |
regulation 96 | termination awards: information to employees |
regulation 100 | tips: special arrangements |
regulation 102(1) | succession to a business etc: employees (other than pensioners) |
regulation 104 | succession to a business: trade disputes |
Part 6 | PAYE settlement agreements |
Chapter 3 of Part 7 | holiday pay funds |
regulation 151 | obtaining the claimant’s Form P45 |
regulation 167 | jobseeker’s allowance paid by employer |
regulation 168 | regulation 167 cases: application of other regulations. |
Textual Amendments
F1Words in reg. 11(2) omitted (6.4.2014) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(4), 7
F2Words in reg. 11(2) substituted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 5
Commencement Information
The Whole Instrument you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Instrument you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Instrument without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Instrument without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Instrument you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Instrument without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: